日本的消费税调整与医疗护理体制改革  

The Adjustment of Consumption Tax and the Reform of Medical Care Systemof Japan

作　　者：田香兰[1] 

机构地区：[1]天津社会科学院日本研究所,天津300191

出　　处：《社会保障研究》2015年第2期76-82,共7页Social Security Studies

基　　金：国家社会科学基金项目"日韩两国依托产官学研发展老龄服务产业机制研究"(编号:14BGJ007);国家社会科学基金项目"日韩两国依托产官学研发展老龄服务产业机制研究"(编号:14BGJ007);天津市哲学社会科学规划课题"日韩两国老龄服务产业比较研究"(编号:TJZZ13-009)成果

摘　　要：在少子老龄化加剧的背景下,日本中央和地方财政支出中社会保障有关费用支出剧增。为了充实和稳定社会保障资金来源,也为了增加财政收入,日本政府实行了社会保障与财税一体化改革。提高消费税率就是一体化改革的一部分。构筑受益与负担均衡的社会保障制度,不仅有利于实现社会保障制度的可持续性,也有利于实现财政稳健性目标。深入分析日本消费税调整对社会保障制度的影响,全面回顾社会保障与财税一体化改革过程,多角度探讨日本医疗护理体制改革,尤其地域综合医疗护理体系,对我国今后应对人口老龄化带来的老年医疗护理压力,制定切实可行的医疗护理制度有着一定的借鉴意义。Under the background of the aggravation of low birthrate and population aging,the expenditure on social security of Japanese central and local government was rapidly growing. In order to enrich and insure the source of social security funds,at the same time increase government revenues,Japanese government carried out the integrated reform of social security and financial taxation. Raising the consumption tax was a part of this reform.Building the social security system that reflected the balance of benefit and payment would not only advantageous to maintain the sustainability of the social security system,but also to realize the target of strong government revenues.Deeply analysis the affection of the adjustment of consumption tax on the social security system, made a comprehensive review of the process of the integrated reform of social security and financial taxation,multiple perspective discuss the reform of Japanese medical care system,especially regional comprehensive medical care system would had some reference for China to made feasible medical care system and face with the challenge of population aging.

关 键 词：日本 消费税 医疗护理体制 改革 

分 类 号：F813.13[经济管理—财政学] R199[医药卫生—卫生事业管理]